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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VII: Deeds and agreements concerning companies, legal entities and groupings | A: General provisions | 2°: Contributions to a company, legal entity or grouping | Article 810 quater of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VII: Deeds and agreements concerning companies, legal entities and groupings
        A: General provisions
        2°: Contributions to a company, legal entity or grouping

Article 810 quater of the French General Tax Code

Article 810 quater of the French General Tax Code

November 7, 2023
7:47 pm

Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.

Original in French 🇫🇷

Article 810 quater

Les actes constatant les apports mobiliers effectués dans les conditions prévues à l’article 220 nonies sont enregistrés gratuitement.

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